IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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201931007 355.01-00 Spin-Off 08/02/2019
201931006 408.03-00 Rollover Contributions 08/02/2019
201931005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/02/2019
201931005 355.01-02 Split-Up 08/02/2019
201931005 368.00-00 Definitions Relating to Corporate Reorganizations 08/02/2019
201931005 368.04-00 Assets for Control of Transferee (Type "D") 08/02/2019
201931004 1362.04-00 Inadvertent Terminations 08/02/2019
201931003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/02/2019
201931003 9100.22-00 Other 08/02/2019
201931002 9100.00-00 Extension of Time for Making Certain Elections 08/02/2019
201931002 9100.10-00 Section 446 08/02/2019
201931002 9100.10-01 Accounting Methods 08/02/2019
201931001 25.00-00 Interest on Certain Home Mortgages (Credit for) 08/02/2019
201931001 9100.00-00 Extension of Time for Making Certain Elections 08/02/2019
201931000 6110.00-00 Index for Public Inspection of Written Determination 08/02/2019
201930028 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/26/2019
201930027 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930026 4945.04-04 Grants to Individuals 07/26/2019
201930025 7702B.02-00 Definition 07/26/2019
201930024 263.14-00 Allocation Between Capital Expenditure and Expense 07/26/2019
201930023 1361.01-04 More than One Class of Stock 07/26/2019
201930023 1362.02-00 Termination of Election 07/26/2019
201930023 1362.04-00 Inadvertent Terminations 07/26/2019
201930022 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930021 7701.00-00 Definitions 07/26/2019

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